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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 31-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 144 r.w.s 147 of the Act on 24-10-2019. The assessee is stated to be a registered trust. The registry has noted a delay of 4 days which stand condoned.
From the case records, it emerges that the case was reopened for this year by invoking proviso to Sec. 2(15). The assessee failed to appear during assessment proceedings. The Ld. AO, considering the activities of the assessee-trust, held that the same were hit by aforesaid proviso and its activities could not be considered as charitable in nature. Accordingly, surplus income was brought to tax. The Ld. CIT(A) confirmed the same on the ground that the assessee’s first appeal for AYs 2011-12, 2014-15 to 2016-17 was dismissed which was confirmed by Tribunal in order dated 26-02-2020. Accordingly, the same view was taken and the appeal was dismissed. Aggrieved, the assessee is in further appeal before us.
The findings rendered in the impugned order remain undisputed before us. No change in facts could be demonstrated by Ld. AR in this year. Therefore, since the impugned issue is squarely covered by earlier order of Tribunal, taking the same view, we dismiss the appeal. 4. The appeal stand dismissed. Order pronounced on 20th May, 2024.